The tariff classification of a scented wax candle set from Vietnam.

N036006 September 18, 2008 CLA-2-34:OT:RR:NC:SP:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a scented wax candle set from Vietnam. Dear Ms. Aldinger: In your letter dated August 12, 2008 you requested a tariff classification ruling. Your samples are being returned as requested. Your 8 Piece Candle Gift Set item # 9002886 consists of 4 scented votive wax candles measuring 1-1/2” in diameter and 2” tall, 2 glass holders in wicker sleeves measuring 2” in diameter and 2-1/2” tall, and 1 scented pillar shaped wax candle measuring 3” in diameter and 2” tall with a square coconut shell base measuring 4”. The Candle Gift Set is packaged for retail sale in a red cardboard display box with clear plastic lid. The candles impart the essential character of the set. The applicable subheading for the 8 Piece Candle Gift Set will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or control number shown above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division